Ending amounts on the statement of changes in equity are the same as those on the

• Statement of cash flows

• Trial balance

• Balance sheet

• Statement of changes in equity

Identify changes in your community that will affect you
as you embark upon your nursing career. What will you
do to prepare for these changes?

Identify age-related changes that you see in an individual (family member or client/patient) and describe the impact these changes have had on the individual.

The following plot shows the changes in respiratory quantities post exercise. Exercise increases C02 as metabolism increases. Explain the changes in respiratory quanities

Operating leverage refers to the use of fixed costs to increase percentage changes in operating income when sales volume changes.

True

False

Compare the changes of the 1960s civil rights in the United States to present. Have any of the roles and responsibilities changed? What changes could they make?

Case Study #1

Data: Jonathan, a single man, passed away in December 2018. The value of his assets at the time of death was $16,155,000. He also owned an insurance policy with a face value of $315,000 (which was not in an irrevocable life insurance trust [ILIT]). The cost of his funeral was $19,750, while estate administrative costs totaled $67,000. As stipulated in his will, he left $154,000 to charities. Also, for each of the years 2011 to 2014, Jonathan provided his niece Suzy with $20,000 per year funding for college tuition. Of this $20,000, $5,000 was paid directly to the college for tuition and fees, $13,000 was paid to his niece to cover her living expenses while she was going to school, and $2,000 was for clothes. In addition to paying for his niece’s schooling, he also gave his niece $25,000 as a late graduation present in 2015 for a down payment on a new house.

Calculations: 1. Determine the value of Jonathan’s gross estate, his taxable estate, his gift-adjusted taxable estate, and his year 2018 estate tax. The annual tax-free gift limit: 2018: 15,000, 2017-2013: $14,000, 2012-2009: 13,000. Use Estate Tax Spreadsheet (LT 40)

a. What is the value of Jonathan’s gross estate?

2. Determine the value of his taxable estate.

3. Determine his gift-adjusted taxable estate.

4. Determine his estate tax liability for 2018.

(Take your Gift Adjusted Taxable Estate less tax- free amount times estate tax rate).

Instructions: Each of the following scenarios illustrates one of Freud’s defense mechanisms from the list below. Read each case and identify the defense mechanism. It is possible some scenarios have more than one answer, in this case you need only indicate one choice.

Displacement / Projection / Rationalization / Reaction Formation / Regression / Repression / Sublimation / Denial

E. Serika notices that her 7-year-old son likes to pull wings off flies, jab pins in the cat, and trap mice so he can cut off their tails. Serika tells herself that her son has a great future in medicine. What defense is Serika using?

F. Eric received a “fair” grade on a paper he worked very hard to complete and was quite proud of. After school, he picks a fight with his sister, calls her a jerk, and tells her she’s “stupid.” What defense is Eric using?

G. Emmanuel’s mother has been very busy taking on extra projects at work. She frequently works late or brings the projects home to complete at night. Despite the fact that he is 8 years old, Emmanuel has been sucking his thumb and wetting the bed. What defense is Emmanuel using?

H. Georgia was extremely close to her grandfather. He died unexpectedly last year and though Georgia attended all the funeral services, she does not remember any of events that took place for those three days. What defense is Georgia using?

1. Is the Capital Asset Pricing Model a good description of the way financial markets work during a global crisis? Justify your answer and explain why or why not.

2. Barber and Odean, in their 2002 Journal of Finance paper entitled “Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors” state that:

“Our most dramatic empirical evidence supports the view that overconfidence leads to excessive trading. On one hand, there is very little difference in the gross performance of households that trade frequently (with monthly turnover in excess of 8.8 percent) and those that trade infrequently. In contrast, households that trade frequently earn a net annualized geometric mean return of 11.4 percent, and those that trade infrequently earn 18.5 percent.” Attempt to explain these findings using the behavioural finance theory.